1.audit 审计 x6cG'3&T
2.attestation 鉴证 KI9Pw]]{-
3.credibility 可信赖程度 |f_'(-v`E
4.audit of financial statements 财务报表审计 qiz(k:\o
5.agreed-upon procedures 执行商定程序 O=%Ht-kOc
6.high levels of assurance 高水平保证 $0V+<
7.compilation 编制 [n"eD4 )K|
8.reliability 可靠性 "51/,D
9.relevance 相关性 j/t%7,
10.professional skepticism 职业谨慎 By1Tum+I1
11.objectivity 客观性 1>*oN
12. professional competence 专业胜任能力 h0F=5| B
13.Senior/CPA-in-charge 项目经理 v!I z&M:z
14.audit engagement letter 业务约定书 pA8bFtt
15.recurring audit 连续审计 aE0R{yup Z
16.the client 委托人 \GEz.Vb
17.change CPA 更换注册会计师 ip?]&5s
18.the existing CPA 现任注册会计师 h,\{s_b
19.the successor CPA 后任注册会计师 6FDj :~
20.the preceding CPA前任注册会计师 d9[j4q_
21.issue the audit report 出具审计报告 U$2Em0HO}
22.expert 专家 kqB# 9
23.the board of directors 董事会 ';R]`vWFe
24.knowledge of the entity‘ s business 了解被审计单位情况 P%R!\i
25.assess material misstatement risks评估重大错报风险 i*$+>3
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 &$s:h5HoX
27.a general knowledge of —— 初步了解―――的情况 vA6`};|
28.a more knowledge of—— 进一步了解的情况 V7WL Gy.,
29.the prior year‘s working papers 以前年度工作底稿 W3~u J(
30.minutes of meeting 会议纪要 5WI
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31.business risks 经营风险 6%
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32.appropriateness 适当性 +2MF#{ tS
33.accounting estimate 会计估计 db 99S
34.management representations 管理层声明 c#x~
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35.going concern assumption 持续经营假设 b_sasZo
36.audit plan 审计计划 h;q&B9
37.significant audit areas 重点审计领域 6aB]&WO1@
38.error 错误 zU1D@
39.fraud舞弊 b@J "b(
40.modified or additional procedures 修改或追加审计程序 faOiNR7;h
41.misappropriation of assets 侵占资产 GP+=b:C{E
42.transactions without substance 虚假交易 4}C
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43.unusual pressures 异常压力 Z"c-Ly{vEj
44.the suspected noncompliance 涉嫌存在违法行为 g#(+:^3'
45.materialiy 重要性 c&PsT4Wh
46.exceed the materiality level 超过重要性水平 ;BuMzG:tmZ
47.approach the materiality level 接近重要性水平 kk5&lak2V
48.an acceptably low level 可接受水平 ^?{&v19m
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ]#NfH-T
50.misstatements or omissions 错报或漏报 g73
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51.aggregate 总计 @7}XBg[pI
52.subsequent events 期后事项 #pZeGI|'J
53.adjust the financial statements 调整财务报表 (-yif&
54.perform additional audit procedures 实施追加的审计程序 .4]XR/I$
55.audit risk 审计风险 #_^p~:
56.detection risk 检查风险 xD*Zcw(vj~
57.inappropriate audit opinion 不适当的审计意见 {ccc[G?>.Q
58.material misstatement 重大的错报 A< .5=E,/
59.tolerable misstatement 可容忍错报 2<*"@Vj
60.the acceptable level of detection risk 可接受的检查风险